Subheading · Chapter 96 · Section XX, Miscellaneous manufactured articles
HS 9601 90Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding): other
Miscellaneous manufactured articles
- Customs duty
- 10%
- 5 tariff items
- GST now
- 5%
- Import policy
- Restricted
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6% to 20%
- On Indian goods
Codes under this subheading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9601 90 10 | Worked tortoise-shell and articles thereof | 10% | 5% | kg |
| 9601 90 20 | Worked mother-of-pearl and articles thereof | 10% | 5% | kg |
| 9601 90 30 | Worked bone (excluding whale bone) and articles thereof | 10% | 5% | kg |
| 9601 90 40 | Worked horn, coral and other animal carving material and articles thereof | 10% | 5% | kg |
| 9601 90 90 | Other | 10% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Restricted: 5 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 36 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell, and other animal carving material | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 502 | Worked ivory, bone, tortoise sh ell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 12% | 22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9601 | Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 9601 90, and China's below.
China: the same goods (9601 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 9601 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9601.90.00.10 | Other worked carving material of endangered animal origin其他已加工濒危动物质雕刻料 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 0% | AFEBPQ |
| 9601.90.00.20 | Button blanks of horn, circular牛角纽扣坯圆片 | 6%China's provisional rate, lower than MFN | 20% | 13% | 13% | ABPQ |
| 9601.90.00.90 | Other worked animal carving material and articles thereof其他已加工动物质雕刻料及其制品 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | ABPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
9601.90.00Worked other animal carving material and articles thereof
9601.90.00.10Other worked carving material of endangered animal origin其他已加工濒危动物质雕刻料
Including articles thereof包括其制品
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material材质
- 3.Processing method加工工艺
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 16%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 16%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 13.3%
- Cambodia
- 13.3%
- South Korea
- 13.3%
- Laos
- 13.3%
- Malaysia
- 13.3%
- New Zealand
- 16%
- Singapore
- 13.3%
- Thailand
- 13.3%
- Vietnam
- 13.3%
- Japan
- 13.8%
- Indonesia
- 13.3%
- Philippines
- 13.3%
- Myanmar
- 13.3%
CIQ codes
- 9601900010101Other worked carving material of endangered animal origin (including articles thereof) (handicrafts containing wood products)其他已加工濒危动物质雕刻料(包括其制品)(含木制品的工艺品)
- 9601900010102Other worked carving material of endangered animal origin (including articles thereof) (excluding wooden handicrafts)其他已加工濒危动物质雕刻料(包括其制品)(不含木制品的工艺品)
9601.90.00.20Button blanks of horn, circular牛角纽扣坯圆片
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- 6%
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material材质
- 3.Processing method加工工艺
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 16%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 16%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 13.3%
- Cambodia
- 13.3%
- South Korea
- 13.3%
- Laos
- 13.3%
- Malaysia
- 13.3%
- New Zealand
- 16%
- Singapore
- 13.3%
- Thailand
- 13.3%
- Vietnam
- 13.3%
- Japan
- 13.8%
- Indonesia
- 13.3%
- Philippines
- 13.3%
- Myanmar
- 13.3%
CIQ codes
- 9601900020101Button blanks of horn, circular (excluding those made from endangered animals) (handicrafts containing wood products)牛角纽扣坯圆片(濒危动物制除外)(含木制品的工艺品)
- 9601900020102Blanks for buttons, of horn, circular (excl. those made from endangered animals) (handicrafts not containing wood)牛角纽扣坯圆片(濒危动物制除外)(不含木制品的工艺品)
9601.90.00.90Other worked animal carving material and articles thereof其他已加工动物质雕刻料及其制品
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material材质
- 3.Processing method加工工艺
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 16%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 16%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 13.3%
- Cambodia
- 13.3%
- South Korea
- 13.3%
- Laos
- 13.3%
- Malaysia
- 13.3%
- New Zealand
- 16%
- Singapore
- 13.3%
- Thailand
- 13.3%
- Vietnam
- 13.3%
- Japan
- 13.8%
- Indonesia
- 13.3%
- Philippines
- 13.3%
- Myanmar
- 13.3%
CIQ codes
- 9601900090101Other worked animal carving material and articles thereof (handicrafts containing wood)其他已加工动物质雕刻料及其制品(含木制品的工艺品)
- 9601900090102Other worked animal carving material and articles thereof (handicrafts, excluding wooden articles)其他已加工动物质雕刻料及其制品(不含木制品的工艺品)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous9507 90OtherOne level up9601Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)Next9602 00Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.